- In section 254 of the Income-tax Act with effect from the 1st of June 1999,-(a)after sub-section (2), the following sub-sections shall be inserted, namely:-"(2A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1) of section 253.(2B)The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.";(b)in sub-section (4), for the word and figures "section 256", the words, figures and letter "section 256 or section 260A" shall be substituted.
